About the effect of the notice of the possibility of applying the standard. How to confirm that a taxpayer uses the simplified taxation system (STS)? Letter 26.2 7

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Question:

The organization was registered in 2009 and immediately began to apply the simplified tax system. Notification of the possibility of using the simplified tax system was received on October 1, 2009. In connection with the entry into force, canceling the order of the Ministry of Taxes of Russia of September 19, 2002 N VG-3-22/495, the counterparty, when signing an agreement, requires us to confirm the right to apply the simplified tax system to provide an information letter in form N 26.2-7, refusing to accept notification from 01.10.2009, issued earlier. Is the notification about the possibility of applying the simplified tax system dated 10/01/2009 a document valid for present moment, and does the organization need to receive an information letter in Form N 26.2-7?


Answer:

DEPARTMENT OF THE FEDERAL TAX SERVICE FOR MOSCOW

[On the effect of the notification on the possibility of using the simplified tax system]


In accordance with paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation, a newly created organization has the right to submit an application for transition to a simplified taxation system within five days from the date of registration with the tax authority, which is indicated in the corresponding certificate issued in the manner prescribed in paragraph 2 of paragraph 2 Article 84 of the Tax Code of the Russian Federation. In this case, the organization has the right to apply the simplified tax system from the date of its tax registration.

Until April 2010, the order of the Ministry of Taxes of Russia dated September 19, 2002 N VG-3-22/495 “On the procedure for introducing new forms of documents for applying the simplified taxation system” was in force, according to which the taxpayer, in response to an appeal to tax authority in order to switch to the simplified tax system, I received a notification about the possibility of using the simplified tax system in form N 26.2-2. By Order of the Federal Tax Service of Russia dated April 13, 2010 N MMV-7-3/182 “On approval of document forms for the application of the simplified taxation system,” this document flow was canceled.

At the same time, the indicated order does not provide for a form of notification about the possibility of using the simplified tax system. The provisions of Chapter 26.2 of the Tax Code of the Russian Federation do not provide for the tax authority to make any decisions on the application submitted by the taxpayer. Therefore, the tax authorities have no reason to send an organization a notification about the possibility or impossibility of applying the simplified tax system (letter of the Federal Tax Service of Russia dated December 4, 2009 N ShS-22-3/915@).

At the same time, if the taxpayer applies in writing to the tax authority with a request to confirm the fact of his application of the simplified tax system, he will receive an information letter in which the tax authority will confirm the fact of receipt of the application for transition to the simplified tax system.

A notification about the possibility of applying the simplified tax system, issued by the tax authority, extends its effect for the entire period of application of the simplified tax system, subject to the restrictions provided for in Article 346.13 of the Tax Code of the Russian Federation.

Thus, for taxpayers who switched to the simplified tax system before the issuance of the order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@, a confirmation document on the possibility of applying the simplified tax system is a notification issued in form N 26.2-2.

Deputy
Head of the Department
State Advisor
civil service 2nd class
N.V. Mikhailova



Electronic document text
prepared by Kodeks JSC and verified against:
mailing file

Your counterparty issues documents marked “without VAT”, explaining this by the fact that it is simplified. But is this really so? Ask him to provide proof of his use of the special regime. How can your counterparty confirm that it is not subject to VAT on its transactions reasonably?

Demand or ask?

The current tax legislation does not provide for the obligation of the simplified tax operator to provide his counterparties with any evidence of the application of the simplified tax system. Therefore, it is impossible to demand such documents from a simplifier. However, he can be asked to provide evidence that he uses a special regime. Moreover, some simplifiers themselves, together with a set of documents, for example, an invoice or an agreement, submit a letter on the application of the simplified tax system for the counterparty. After all, it is easier to submit such documents than to spoil relations with your partners.

What document confirms the use of the simplified tax system?

Let us remind you that when switching to the simplified tax system, an organization or individual entrepreneur must submit to its tax office a Notification of the transition to a simplified taxation system (form No. 26.2-1, approved by Order of the Federal Tax Service dated November 2, 2012 No. ММВ-7-3/829@). In general, this must be done no later than December 31 of the previous year (clause 1 of Article 346.13 of the Tax Code of the Russian Federation) in order to become a payer of the simplified tax system from January 1 of the new year.

However, the tax inspectorate does not have the obligation to confirm that the organization (IP) has switched to the simplified tax system; the Federal Tax Service does not send in response either a permit or a notification about the application of the simplified tax system.

Another option to check whether a counterparty uses the simplified tax system is to look at an extract from the Unified State Register of Legal Entities (USRIP) for it through the tax service service “Business risks: check yourself and the counterparty.” In some cases (though not always), the extract reflects whether the person submitted a notice of application of the simplified procedure.

Letter on application of the simplified tax system: sample

If a simplifier considers it necessary to confirm his status as a payer of the simplified tax system, a copy of the information letter or the title page of the tax return under the simplified tax system can be accompanied by a letter of notification to counterparties. For example, the letter might look like this:

Answer

You can confirm the use of the simplified tax system:

1) by providing a Notice of transition to a simplified taxation system (form No. 26.2-1), with a mark from the tax authority

2) by providing Form N 26.2-7 "Information letter"

3) From August 1, 2018, information on the applicable taxpayer-organization tax regime indicated on the website of the Federal Tax Service of the Russian Federation nalog.ru.

Explanation

Currently, the transition to application is carried out by submitting to the tax authority a Notice of transition to a simplified taxation system (form No. 26.2-1). At the same time, the procedure for switching to the use of the simplified tax system is notifying. As a result, the tax service accepts your application, takes into account that you have switched to using the simplified tax system, but does not issue any supporting document (the fact that your application has been accepted is usually learned by telephone from the relevant inspectorate employee).

In some cases, counterparties require confirmation that the taxpayer uses the simplified tax system. Such a document is Form No. 26.2-7 “Information Letter”, which is approved by Appendix No. 7 to the Order of the Federal Tax Service of Russia dated November 2, 2012 No. ММВ-7-3/829@ “On approval of document forms for the application of the simplified taxation system.”

To receive Form N 26.2-7 "Information Letter" you need to send a free-form request to your tax office to confirm the application of the simplified taxation system. Within 30 days, the tax office will issue (send) this document.

Until April 2010, a notification was issued about the possibility of applying the simplified tax system. Now only an information letter is issued according to Form N 26.2-7.

In some cases, counterparties only need a Notice of transition to a simplified taxation system (Form No. 26.2-1), with a mark from the tax authority.

From August 1, 2018 information about the tax regime applied by the taxpayer-organization is indicated on the website of the Federal Tax Service of the Russian Federation nalog.ru (see).

But in this service, information about the special tax regime is indicated only for organizations. For individual entrepreneurs such information is not available.

Open information resource on the Internet information and telecommunications network, which is maintained by the Federal Tax Service of the Russian Federation and which contains a list of information that does not relate to tax secrets.

Hello, Anton! No, the tax authority does not issue any document upon notification of the transition (application) to the simplified tax system. But if you need a document confirming the application of the simplified tax system, you have the right to send a written request to the tax authority, in response to which the tax authority issues to the taxpayer an Information letter, which indicates the date the taxpayer submitted an application for transition to a simplified taxation system, as well as information about the submission (failure to submit ) them tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer applied the simplified tax system.

Here are the explanations of the Federal Tax Service of the Russian Federation on this topic.


FEDERAL TAX SERVICE
LETTER
dated July 4, 2011 N ED-4-3/10690@
The Federal Tax Service has considered the LLC's request to provide notice of the LLC's transfer to the simplified taxation system (hereinafter referred to as the simplified taxation system) and reports the following. In accordance with clause 4 of the Order of the Federal Tax Service of Russia dated April 13, 2010 N ММВ-7-3/182@ “On approval of document forms for the application of the simplified taxation system” (hereinafter referred to as Order of the Federal Tax Service of Russia N ММВ-7-3/182@) is recognized Order of the Ministry that has become invalid Russian Federation on taxes and fees dated September 19, 2002 N VG-3-22/495 “On approval of document forms for the application of the simplified taxation system.”

In this regard, Notice of the possibility of applying a simplified taxation system (form N 26.2-2) not used by tax authorities. The procedure for applying (transitioning to) the simplified tax system established by Ch. 26.2 of the Tax Code of the Russian Federation (hereinafter referred to as the Code), provides that the taxpayer independently decides to apply (switch to) the simplified tax system . The application for application by the taxpayer of the simplified tax system is of a notification nature , and the provisions of Ch. 26.2 of the Code does not provide for the tax authority to make any decisions on this application . In connection with this, the tax authority has no reason to send a notification to the taxpayer about the possibility or impossibility of applying the simplified tax system . Order of the Federal Tax Service of Russia N ММВ-7-3/182@ approved document forms for applying the simplified tax system, including recommended forms (clauses 1.1 - 1.3 and clause 1.6 of the Order), which are intended for taxpayers. Forms of documents for the application of the simplified tax system, approved by the above Order of the Federal Tax Service of Russia and intended for tax authorities, are mandatory for use by tax authorities in the manner established by the relevant legal act Federal Tax Service of Russia, which regulates the actions of tax authorities in recording documents related to the application of the simplified taxation system. These documents include Form N 26.2-7 “Information Letter”.

Thus, if the inspection of the Federal Tax Service of Russia receives a written request from a taxpayer with a request to confirm the fact of his application of the simplified tax system, then the tax authority issues the taxpayer an Information Letter (Form No. 26.2-7 - Appendix No. 7 to the Order of the Federal Tax Service of Russia dated April 13, 2010 No. ММВ-7- 3/182@), which indicates the date the taxpayer submitted an application to switch to a simplified taxation system, as well as information about the submission (failure) of tax returns in connection with the application of the simplified tax system for tax periods in which the taxpayer applied the simplified tax system.

How this article will help: You will be able to provide counterparties with a document explaining why your company does not issue invoices. What it will protect you from: From fines for failure to submit simplified declarations and incorrect tax calculations.

Important detail A request to the Federal Tax Service can be submitted simultaneously with the notification of the transition to a simplified system.

Your company is using simplification. This means that VAT is not paid. However, often, without receiving an invoice from the supplier, the buyer asks for some kind of confirmation that the company is indeed on a simplified basis. Including issuing a document stating that you are submitting declarations to the Federal Tax Service.

So, An information letter from the Federal Tax Service on form No. 26.2-7 will indicate that your company is on a simplified system and submits tax returns. Most recently, the new form was approved by employees of the Federal Tax Service of Russia in order dated November 2, 2012 No. ММВ-7-3/829 @. And by the way, it would be useful for you to receive the same paper if your company has recently switched to a simplified system. This way you will make sure that the Federal Tax Service has not lost the notification about the transition to this special regime.

How to make a request and submit it to the Federal Tax Service

How to send a request to the Federal Tax Service

You can bring the request to the Federal Tax Service in person or send it by mail. Some telecom operators allow you to send free-form requests over the Internet. Of course, you can take advantage of this opportunity only if your company submits tax reports according to the TKS.

How long to wait for an answer from the tax authorities and in what form?

Prepare an information letter for form No. 26.2-7 tax authorities are required to do so within 30 calendar days after receiving your request. Such a period is provided paragraph 93 Administrative regulations of the Federal Tax Service, approved by order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n.

Important detail: it makes sense to request data on the declaration for 2012 no earlier than April 2, 2013. That is, until the deadline for submitting the report to the Federal Tax Service expires. This conclusion follows from forms No. 26.2-7.

What information will the auditors provide in the letter if your company used a different taxation regime before the simplification? In this case, tax authorities will provide data only on those declarations that you submitted using the simplified form ( letter of the Federal Tax Service of Russia dated July 4, 2011 No. ED-4-3/10690 @).

Well, they will give you an information letter on form No. 26.2-7 in the way that you yourself chose in the request. That is, in person to a company representative or by mail. But you won’t be able to get an answer via TKS. The fact is that officials did not approve an electronic format for this form. If you forgot to indicate how you would like to receive the letter, the tax authorities will send it by mail by default.

What other requests can be sent to the tax office while being simplified?

You may need any other information related to simplification. For example, find out the opinion of the Federal Tax Service on a controversial issue. Or you just got a job as an accountant in a company. And just in case, you want to find out what object of taxation the company declared to the tax office - “income” or “income minus expenses.”

Important detail You can also request information from the inspectorate about what object of taxation your company has chosen - “income” or “income minus expenses.”

You can get answers to all these questions by sending a request to the inspection in any form. Compose it in the same way as a request to apply simplification and submit declarations.

If we're talking about about the reconciliation of payments, then the tax authorities must issue a document in a strictly established form. This is a joint reconciliation act approved by order of the Federal Tax Service of Russia dated August 20, 2007 No. MM-3-25/494 @.

But for other requests, tax officials will prepare a response in any form - within 30 calendar days.



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